Quarterly Reporting

Important Notice: The New York State Department of Taxation and Finance has mandated the electronic filing of the Quarterly Combined Withholding Tax, Wage Reporting and Unemployment Insurance Return, form NYS-45. For returns due on or after April 30, 2015, you must electronically file and pay your NYS-45 return. Filers of paper returns may be subject to penalties and delays in processing. See the information about electronic filing in the section below titled "File a Quarterly Return (NYS-45) Online."

Each calendar quarter, the law requires liable employers to report their payroll and pay unemployment insurance contributions. They do this on the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45). This applies even if the wages are not subject to contributions or withholding under the Personal Income Tax Law.

Every employer must file reporting forms even if the employer had no payroll in the quarter. Late payment of contributions results in interest assessments and may increase your UI rate in future years.

Quarterly Filing Due Dates

Calendar Quarter

Due Date

January-February-March

April 30

April-May-June

July 31

July-August-September

October 31

October-November-December

January 31

Note: You may file on the next business day when the due date falls on a Saturday, Sunday or legal holiday.

Remuneration includes every form of compensation you pay to covered employees, including:

Salary

Tips

Cash wages

Vacation pay

Commissions

The value of meals and lodging

Bonuses

Other types of non-cash compensation

Employers are required to pay Unemployment Insurance (UI) contributions on remuneration paid to each employee in a calendar year up to the UI wage base. On January 1, 2014, several provisions of the recent UI reform legislation will go into effect. These provisions affect the UI wage base. The UI wage base will adjust January 1st of each year as follows:

Year 2013 and prior $8,500

Year 2014 $10,300

Year 2015 $10,500

Year 2016 $10,700

Year 2017 $10,900

Year 2018 $11,100

Year 2019 $11,400

Year 2020 $11,600

Year 2021 $11,800

Year 2022 $12,000

Year 2023 $12,300

Year 2024 $12,500

Year 2025 $12,800

Year 2026 $13,000

After 2026, the wage base is permanently adjusted on January 1 of each year to 16% of the state average annual wage, rounded up to the nearest $100. The state average annual wage is established no later than May 31 of each year. The average annual wage cannot be reduced from the prior year level.

Also included in the calculation of the UI wage base are wages paid:

By the former employer when you acquire all or part of a business

To an employee reported to another state during a calendar year (only applies to employees who transfer to New York State)

Employers who share the services of a single employee must report and pay the contributions on their share of the employee's earnings. Each is liable for contributions up to the annual UI wage base. If the employers are financially related, they pay contributions only up to the annual UI wage base of total annual earnings.

You may need to amend a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45), to correct an error. You must make an amendment to a report in the quarter you made the error.

Amend a prior quarter by using an Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45x). You may also contact the NYS Department of Taxation and Finance at (518) 457-5431 for a paper copy of the form. From outside the US and Canada, call (518) 485-6800.

For questions about amending a report, the NYS Department of Taxation and Finance provides instructions for the NYS-45x on their website. You may also contact the Employer Account Adjustment Section at 1-888-899-8810. When contacting the Employer Account Adjustment Section, please have your New York State Employer Registration number available when you call.